Study and Evaluation of Legislative Approach of Dimensioning of Land Fee in the System of Land Area Tax
Abstract: In the article it has been carried out the mismatch argument of normative monetary value and the market value of the land, which in turn leads to differences in potential royalties payments for land and land the burden for taxpayers. It has been analyzed the basic norms of the current legislation on land valuation, affecting the size of the land board, it has been found out the possible elements of an incorrect (overstatement / understatement) calculation of payment for the land.
Keywords: payment for land, land tax, regulatory monetary valuation of land, recovery, legislation.
Pages: 97-105.
For citation: Balabenko, Ye. V.; Bogak, L. N. Study and Evaluation of Legislative Approach of Dimensioning of Land Fee in the System of Land Area Tax. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2016. – Vol. 12, N 3. – Р. 97-105. – URL: https://donnasa.ru/publish_house/journals/esgh/2016-3/02_balabenko_bogak.pdf (date of access: 23.11.2024). – ISSN 1993-3509.
Vol. 12, N 3 (2016)
Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture
Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture